roommate (not tenant)

What is the name of your state? Michigan
Want to take in a boarder yet do not want a landlord/tenant label. What expenses could the 'roommate' pay for that would not be construed as 'rental income' by the IRS? I am not doing this to make a profit, moreso being a friend. The 'roommate' has pride and still wants to 'pay their way'. Thank you.

A roommate relationship does not create rental income under the tax code. However, check out the landlord/tenant board for help in avoiding the most common roommate pitfalls.